(a) General rule. Under regulations prescribed by the Secretary, in the case of a United States shareholder who is an individual and who elects to have the provisions of this section apply for the ...

(a) General rule. Notwithstanding any other provision of this subpart, the following rules shall apply to securities held by a dealer in securities: (1) Any security which is inventory in the hands of ...

(a) Tax imposed. There is hereby imposed on each applicable educational institution for the taxable year a tax equal to the applicable percentage of the net investment income of such institution for ...

such partnership shall pay a withholding tax under this section at such time and in such manner as the Secretary shall by regulations prescribe. (b) Amount of withholding tax. (1) In general. The ...

(1) General rule. A tax, computed as provided in section 2502, is hereby imposed for each calendar year on the transfer of property by gift during such calendar year by any individual resident or ...

(a) In general. Unless otherwise provided in regulations, all determinations under this subtitle shall be made in the taxpayer's functional currency. (b) Functional currency. (B) in the case of a ...

Available IRS Services during the Labor Day Planned Maintenance Outage A planned power outage around the Labor Day weekend will affect a number of IRS systems and limit the availability of several ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter E -- Accounting Periods and Methods of Accounting Part I -- Accounting periods (a) General ...

(a) Liens for estate tax. Except as otherwise provided in subsection (c)-- (1) Upon gross estate. Unless the estate tax imposed by chapter 11 is sooner paid in full, or becomes unenforceable by reason ...

Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months.) ...